فهرست مطالب علی محمد کیمیاگر

The purpose of this study was to investigate the effect of spirituality factors on the level of organizational conflicts among employees, which was conducted by descriptive-correlational method. The statistical population of this study, all the staff of the cultural units of the Islamic Culture and Guidance Office of Ilam province, comprised 1900 people, 320 of whom were selected randomly using the Krejci and Morgan formulas. Results showed that between spirituality and organizational conflict by a factor of -0.82 there is a significant correlation; in other words, what is more spirituality in the organization, the organizational conflict is reduced. Between elements of spirituality (cultural, political, social and economic) and there is a significant correlation organizational conflict; in other words, the more the pathology of spirituality in the organization, the less the conflict will be.

Traditional project evaluation based on discounted cash flow analysis which ignores the upside potentials to an investment from managerial flexibility and innovation is not a suitable approach for evaluating high risk projects such as projects in oil industry. Nowadays, real options valuation approach that borrows ideas from financial options attracts the expert's attentions. In spite of the fact that experts have paid attention to this new method, applying this approach has some limitations. For applying this method successfully, we need to estimate some input parameters. One of the most important ones is volatility. volatility is a key parameter, but it is difficult to estimate. From a traditional investment viewpoint, volatility reduces project value because it increases its discount rate via a higher risk premium. The estimation of project volatility is very complicated since there is not a historical series of project values and most of projects are done for the first time and they are irreversible. In this article a method based on present value of future cash flows that we named profitability index and Monte Carlo simulation is proposed to estimate the volatility of projects. This method is applied to estimate the volatility of south pars gas field development phase 15 &16 as a case study.

One of the most fundamental outputs of social security systems is the redistribution mechanism. With moving from FUND to PAYG position and vice versa, the system shows intergenerational redistribuation and within-cohort redistribuation effects, depends on financial organization. According to the law, the mechanism considered for social security system in IRAN is FUND. Thus, we expect within-cohort redistribuation. This research tests this important note with evaluating insured individual accounts. The resualts show, in different target population deciles, internal rate of return (IRR) is 47 to 85% with average 53% and benefit – cost ratio (B/C) is 2.6 to 10.3 with average 3.7. This indicates that the necessary investment rate is 53%, while with current optimistic assessment, this rate is 30% for long-term, which shows intergenerational redistribuation. The effect inflation increase on redistribution test indicates current and future generation losses and also intensifying intergenerational redistribuation.